PhonePe — every successful row from the FORWARD_TRANSACTION reports is looked up by Merchant Reference Id in the settlement reports (monthly Merchant_Settlement_Report for Apr/Jun, detailed SETTLEMENT_REPORT chunks for May). A match gives the settlement date, bank UTR and settled amount; amount_match confirms settled = transacted. Unmatched June 30 rows settle on Jul 1–2 (T+1) — the July report will close them.
Razorpay — the combined report is self-reconciling per payment: we validate amount − fee = credit − debit (₹1 tokens: credit 0, ₹1.36 recovered via debit) and require settled = 1; the settlement_id/UTR ties it to the bank transfer. Reports from all months are pooled and deduplicated by payment id, keeping the settled version.
Google Play — order-level Charge rows aggregate into one monthly payout (~15th of the next month); fees come from the paired "Google fee" rows (June: estimated 15%, earnings report pending).
Deferral — for plans of ₹249/299/399/499/599/699 the taxable value (amount ÷ 1.18) is spread straight-line over 91 days from the transaction date; amounts below ₹249 (₹1 tokens, ₹99, ₹149) are recognized in full in the collection month. The Revenue MMM'26 columns show each transaction's exact contribution to each month's P&L.